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Taxation Laws Amendment Act (No. 1) 1998 (16 of 1998)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of income tax assessments
- Schedule 1 Capital gains tax roll-over relief for small businesses
- Part 1 Amendments relating to disposals of shares or units in unit trusts
- Income Tax Assessment Act 1936
- 1 Division 17A of Part IIIA (heading)
- 2 Subsection 160ZZPK(1)
- 3 Subsection 160ZZPK(1)
- 4 Subsection 160ZZPK(1) (at the end of the definition of gross non-goodwill roll-over amount )
- 5 Subsection 160ZZPK(1)
- 6 Subsection 160ZZPK(1) (at the end of the definition of roll-over asset )
- 7 Before paragraph 160ZZPL(7)(a)
- 8 At the end of section 160ZZPL
- 9 At the end of Subdivision A of Division 17A of Part IIIA
- 10 Subdivision B of Division 17A of Part IIIA (heading)
- 11 Section 160ZZPO
- 12 Subsection 160ZZPP (note)
- 13 Paragraphs 160ZZPQ(1)(c) and (d)
- 14 Subsection 160ZZPQ(3)
- 15 Subsection 160ZZPT(1)
- 16 After subsection 160ZZPT(1)
- 17 Subsections 160ZZPV(2) and (3)
- 18 Subsections 160ZZPW(5) and (6)
- 19 After section 160ZZPX
- 20 Paragraph 160ZZPZD(1)(a)
- 21 After paragraph 160ZZPZD(1)(a)
- 22 Paragraph 160ZZPZH(2)(a)
- 23 After paragraph 160ZZPZH(2)(a)
- 24 Paragraph 160ZZPZI(2)(a)
- 25 After paragraph 160ZZPZI(2)(a)
- 26 Application of amendments
- Part 2 Technical amendments
- Income Tax Assessment Act 1936
- 27 Subsection 160ZZPK(1)
- 28 Subsection 160ZZPK(1)
- 29 Subsection 160ZZPK(1) (definition of total goodwill cost base )
- 30 Subsection 160ZZPK(1) (definition of total non-goodwill cost base )
- 31 After subsection 160ZZPL(3)
- 32 Subsection 160ZZPL(5)
- 33 After subsection 160ZZPN(2)
- 34 Paragraph 160ZZPN(3)(c)
- 35 Section 160ZZPO
- 36 Subsection 160ZZPP(2)
- 37 Subsection 160ZZPP(3)
- 38 After paragraph 160ZZPP(4)(a)
- 39 Paragraph 160ZZPP(4)(c)
- 40 Paragraph 160ZZPQ(1)(e)
- 41 Paragraph 160ZZPR(2)(b)
- 42 At the end of paragraph 160ZZPS(2)(b)
- 43 Before subsection 160ZZPT(2)
- 44 Paragraphs 160ZZPU(2)(a) and (b)
- 45 Paragraphs 160ZZPU(3)(a) and (b)
- 46 Paragraphs 160ZZPV(2)(a) and (b)
- 47 After subsection 160ZZPV(2)
- 48 Paragraphs 160ZZPW(3)(a) and (b)
- 49 Paragraphs 160ZZPW(4)(a) and (b)
- 50 Paragraphs 160ZZPW(5)(a) and (b)
- 51 After subsection 160ZZPW(5)
- 52 Subparagraph 160ZZPX(1)(d)(i)
- 53 Subsection 160ZZPX(3)
- 54 Subsection 160ZZPXA(4)
- 55 Subsection 160ZZPY(3)
- 56 Paragraph 160ZZPZ(1)(b)
- 57 Paragraph 160ZZPZ(2)(b)
- 58 Application of amendments
- Schedule 2 Amendment of the Sales Tax Assessment Act 1992
- 1 Section 5
- 2 Section 5
- 3 Section 5
- 4 Section 5
- 5 At the end of section 21
- 6 At the end of section 27
- 7 At the end of section 28
- 8 At the end of subsection 29(4)
- 9 Subsection 29(7) (at the end of the definition of countable dealing )
- 10 After section 56
- 11 After subsection 61(2)
- 12 Subsection 61(3)
- 13 At the end of subsection 63(3)
- 14 After section 64
- 15 Subsection 69(2) (definition of tax )
- 16 Subsection 70(2) (definition of tax )
- 17 Subsection 71(3) (definition of tax )
- 18 Subsection 72(8) (definition of tax )
- 19 Subsection 73(7) (definition of tax )
- 20 Subsection 74(10) (after paragraph (a) of the definition of sales tax debt )
- 21 Subsection 76(3) (definition of tax )
- 22 Section 91 (penalty)
- 23 After Part 7
- 24 Schedule 1 (at the end of Table 3)
- 25 Application
- 26 Transitional - record keeping requirements
- Schedule 3 Land transport facilities
- Part 1 Insertion of new Division 396
- Income Tax Assessment Act 1997
- 1 After Division 387
- Part 2 Other amendments
- Income Tax Assessment Act 1997
- 2 Section 9-1
- 3 Section 13-1 (before the entry dealing with leave payments)
- 4 Paragraph 25-5(2)(c)
- 5 Subsection 25-25(1)
- 6 Subsection 25-25(2)
- 7 Subsection 25-25(3)
- 10 Subsection 25-30(3)
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1)
- 15 Subsection 995-1(1)
- 16 Subsection 995-1(1)
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- Part 3 Transitional and application provisions
- 20 Division 396 also applies to certain other infrastructure borrowings
- 21 Certain projects taken to be approved
- 22 Provision of information by Development Allowance Authority
- Schedule 4 Removing exemption for CRAFT Scheme payments
- Income Tax Assessment Act 1997
- 1 Section 51-10 (table item 2.2, column headed '... subject to these exceptions and special conditions:')
- 2 Application
- Schedule 5 Technical amendments of the Income Tax Assessment Act 1997
- 1 At the end of subsection 8-1(3)
- 2 At the end of subsection 8-5(3)
- 3 Subsection 9-5(1) (before item 1 of the table)
- 4 Section 12-5 (after the table item headed 'bad debts')
- 5 Section 20-10
- 6 Before subsection 20-15(1)
- 7 At the end of section 20-15
- 8 Subsection 20-45(3)
- 9 Subsection 20-45(3) (example)
- 10 At the end of Subdivision 20-A
- 11 Subsection 25-5(1) (note)
- 12 At the end of subsection 25-5(1)
- 13 Subsection 25-5(5) (example)
- 14 Subsection 25-10(1)
- 15 Subsection 25-35(5)
- 16 Subsection 25-35(5) (at the end of the table)
- 17 At the end of section 25-45
- 18 Section 25-60 (note)
- 19 At the end of subsection 25-75(1)
- 20 Section 28-15
- 21 Subsection 40-30
- 22 Subsection 41-25(1) (note)
- 23 Section 42-65 (example)
- 24 At the end of section 42-65
- 25 At the end of section 42-205
- 26 Paragraph 42-310(1)(b)
- 27 Section 43-250
- 28 Subsection 70-30(4)
- 29 At the end of section 70-90
- 30 Subsection 175-5(2)
- 31 Paragraph 175-5(2)(a)
- 32 Paragraph 175-5(2)(a)
- 33 Section 330-10
- 34 At the end of subsection 330-15(1)
- 35 At the end of section 330-80
- 36 Paragraph 330-110(1)(a)
- 37 Subsection 330-110(1) (note)
- 38 Paragraph 330-175(b)
- 39 Paragraph 330-175(c)
- 40 At the end of section 330-370
- 41 At the end of subsection 330-435(1)
- 42 Subsection 330-547(1) (note 3)
- 43 Subsection 995-1(1) (definition of listed public company )
- 44 Application
- Schedule 6 Technical amendments of the Income Tax Assessment Act 1936
- 1 At the end of subsection 36(1)
- 2 After subsection 51(1A)
- 3 Before subsection 93(1)
- 4 After subsection 124AF(1)
- 5 Subsection 160ZK(3A)
- 6 Subparagraph 177C(2)(a)(i)
- 7 Subparagraphs 177C(2)(a)(i) and (ii)
- 8 Subparagraph 177C(2)(b)(i)
- 9 Subparagraphs 177C(2)(b)(i) and (ii)
- 10 Paragraph 262A(2)(b)
- 11 Subsection 390(1)
- 12 Subsection 390(1)
- 13 Paragraph 577(1)(a)
- 14 Paragraph 577(1)(a)
- 15 Subparagraph 579(b)(i)
- 16 Subparagraph 579(b)(i)
- 17 Application
- Schedule 7 Technical amendments of the Income Tax (Transitional Provisions) Act 1997
- 1 Section 43-105 (link note)
- 2 Section 70-10
- 3 Section 70-20 (link note)
- 4 Section 70-55 (link note)
- 5 Section 330-20
- 6 Application
- Schedule 8 Technical amendments of the Income Tax (Consequential Amendments) Act 1997
- 1 Item 98 of Schedule 1 (heading)
- 2 Item 99 of Schedule 1 (heading)
- 3 Item 1 of Schedule 3 (heading)
- 4 Item 88 of Schedule 3
- Schedule 9 Technical amendments of other Acts
- Financial Corporations (Transfer of Assets and Liabilities) Act 1993
- 1 Subsection 22(1)
- 2 Application of amendment
- Schedule 10 Catch-up amendments
- Part 1 Amendment of the Income Tax Assessment Act 1997
- 1 Section 10-5 (table item headed 'balancing adjustment')
- 2 Section 10-5 (table item headed 'shares')
- 3 Section 10-5 (after the table item headed 'shipping')
- 4 Section 10-5 (after the table item headed 'tax avoidance')
- 5 Section 10-5 (at the end of the table item headed 'trading stock')
- 6 Section 11-5 (before the table)
- 7 Section 12-5 (table item headed 'shares')
- 8 Section 12-5 (after the table item headed 'shares')
- 9 Section 12-5 (after the table item headed 'tax avoidance schemes')
- 10 Section 13-1 (table item headed 'low income earner')
- 11 Section 13-1 (table item headed 'trustee')
- 12 Section 42-65 (table item 9, 3rd column)
- 13 Section 42-65
- 14 Section 42-205
- 15 Paragraph 166-265(1)(c)
- 16 Paragraph 166-270(1)(c)
- 17 Section 960-220
- 18 Subsection 995-1(1)
- 19 Application
- Part 2 Amendment of the Income Tax Assessment Act 1936
- 20 Subsection 73B(4J)
- 21 Paragraph 73B(4J)(a)
- 22 Paragraph 73B(4J)(b)
- 23 Subsection 128TG(2)
- 24 Subparagraph 128TH(d)(i)
- 25 Subparagraph 128TH(d)(ii)
- 26 Paragraph 128TI(a)
- 27 Paragraph 128TI(b)
- 28 Paragraph 128TI(d)
- 29 Paragraph 128TI(d)
- 30 Section 128TI (note)
- 31 Section 128TI (note)
- 32 Subsection 245-230(4) of Schedule 2C
- 33 Subsection 57-10(1) of Schedule 2D (note)
- 34 Subsection 57-20(1) of Schedule 2D
- 35 Subsection 57-20(2) of Schedule 2D
- 36 Subsection 57-25(4) of Schedule 2D
- 37 Subsection 57-25(6) of Schedule 2D
- 38 Subsection 57-30(3) of Schedule 2D
- 39 Subsection 57-30(3) of Schedule 2D
- 40 At the end of section 57-30 of Schedule 2D
- 41 Subsection 57-60(1) of Schedule 2D
- 42 Subsection 57-60(1) of Schedule 2D (note)
- 43 Subsection 57-70(1) of Schedule 2D
- 44 Section 57-75 of Schedule 2D
- 45 Paragraph 57-75(b) of Schedule 2D
- 46 Section 57-85 of Schedule 2D
- 47 Section 57-90 of Schedule 2D
- 48 Paragraphs 57-100(a) and (b) of Schedule 2D
- 49 Subsections 57-105(1) and (2) of Schedule 2D
- 50 Subsection 57-110(1) of Schedule 2D (definition of actual deductions )
- 51 Subsections 57-110(2) and (3) of Schedule 2D
- 52 Subsection 57-115(1) of Schedule 2D
- 53 Subsection 57-115(1) of Schedule 2D
- 54 Subsection 57-115(2) of Schedule 2D (note)
- 55 Paragraph 57-115(3)(a) of Schedule 2D
- 56 Subsection 57-115(3) of Schedule 2D
- 57 Application
- Part 3 Amendment of the Airports (Transitional) Act 1996
- 58 Before section 49
- 59 After section 49
- 60 After section 50
- 61 After section 51
- 62 After section 52
- 63 Paragraphs 55(2)(a) and (b)
- 64 Application
- Part 4 Amendment of the Civil Aviation Legislation Amendment Act 1995
- 65 Subsection 19(1)
- 66 Application
- Part 5 Amendment of the Federal Airports Corporation Act 1986
- 67 Subsections 57E(1) and (2)
- 68 Application
- Schedule 11
- Part 1 Asterisking in operative provisions
- 1 Subsection 36-10(3)
- 2 Subsection 36-20(1)
- 3 Paragraphs 36-20(2)(a) and (b)
- 4 Subsection 36-20(3)
- 5 Subsection 70-30(3)
- 6 Paragraph 165-75(2)(b)
- 7 Paragraph 165-75(2)(d)
- 8 Subsection 165-75(3)
- 9 Subsection 165-80(2)
- 10 Subsection 165-80(3)
- 11 Subsection 165-80(4)
- 12 Subsection 165-85(2)
- 13 Subsection 165-85(3)
- 14 Subsection 165-90(2)
- 15 Subsection 165-90(3)
- 16 Subsection 165-90(4)
- 17 Subsection 165-90(5)
- 18 Subsection 166-10(3)
- 19 Paragraph 166-10(4)(b)
- 20 Subsection 166-30(3)
- 21 Paragraph 166-30(4)(b)
- 22 Subsection 166-145(2)
- 23 Subsection 166-145(3)
- 24 Subsection 166-145(3)
- 25 Subsection 166-145(4)
- 26 Subsection 995-1(1)
- 27 Subsection 995-1(1) (definition of notional loss )
- 28 Subsection 995-1(1)
- Part 2 Removing asterisks from Guide material
- 29 Subsections 6-1(1), (2), (3) and (4)
- 30 Section 28-15
- 31 Section 28-110
- 32 Section 40-10
- 33 Subsection 40-15(1)
- 34 Paragraph 40-15(1)(a)
- 35 Subsections 40-20(1) and (2)
- 36 Subsections 40-25(1) and (3)
- 37 Subsection 40-25(4)
- 38 Subsection 40-25(5)
- 39 Subsection 40-25(5)
- 40 Subsection 40-30(1)
- 41 Subsections 41-5(1) and (2)
- 42 Section 43-65
- 43 Section 43-65
- 44 Section 43-110
- 45 Section 43-110
- 46 Section 43-110
- 47 Subsection 165-25(2)
- 48 Subsection 165-25(2)
- 49 Subsections 330-5(2) and (3)
- 50 Section 330-10
- 51 Section 330-10
- 52 Section 330-10
- Part 3 Removing asterisks from non-operative material outside Guides
- 53 Section 11-1
- 54 Section 11-1
- 55 Section 13-1
- 56 Subsection 43-50(4)
- 57 Subsection 43-50(4)
- 58 Subsection 43-50(5)
- 59 Subsection 43-50(5)
- Part 4 Making Guide status more obvious
- 60 At the end of section 6-1
- 61 Before the group heading before section 15-3
- 62 At the end of section 20-15
- 63 At the end of section 20-105
- 64 Before the group heading before section 25-5
- 65 Before the group heading before section 26-5
- 66 Before the group heading before section 30-255
- 67 Before the group heading before section 30-295
- 68 Section 30-320
- 69 Before the group heading before section 36-35
- 70 Section 40-7
- 71 Before the group heading before section 41-15
- 72 Before the group heading before section 42-15
- 73 Before the group heading before section 42-65
- 74 Before the group heading before section 42-100
- 75 Before the group heading before section 42-120
- 76 Before the group heading before section 42-160
- 77 At the end of section 42-182
- 78 At the end of section 42-232
- 79 At the end of section 42-270
- 80 Before the group heading before section 42-310
- 81 Before the group heading before section 42-330
- 82 Before the group heading before section 42-345
- 83 Before the group heading before section 42-355
- 84 Before the group heading before section 43-10
- 85 At the end of section 43-65
- 86 At the end of section 43-110
- 87 Before the group heading before section 43-140
- 88 Before the group heading before section 43-160
- 89 At the end of section 43-205
- 90 Before the group heading before section 43-230
- 91 Before the group heading before section 43-250
- 92 Before the group heading before section 52-10
- 93 Before the group heading before section 52-65
- 94 Before the group heading before section 52-105
- 95 Before the group heading before section 53-10
- 96 Before the group heading before section 55-5
- 97 At the end of section 70-80
- 98 Before the group heading before section 165-10
- 99 At the end of section 165-30
- 100 Before the group heading before section 166-145
- 101 Before the group heading before section 166-220
- 102 Before the group heading before section 166-265
- 103 At the end of section 170-5
- 104 Before the group heading before section 195-5
- 105 Before the group heading before section 330-150
- 106 Before the group heading before section 330-300
- 107 Before the group heading before section 330-480
- 109 Before the group heading before section 375-805
- 110 At the end of section 385-95
- 111 Before the group heading before section 387-55
- 112 Before the group heading before section 387-125
- 113 Before the group heading before section 387-305
- 114 Before the group heading before section 387-355
- 115 Before the group heading before section 387-405
- 116 At the end of section 387-455
- 117 Before the group heading before section 900-105
- 118 At the end of section 900-145
- 119 At the end of section 900-165
- 120 Before the group heading before section 900215
- 121 Subsection 950-150(1)
- 122 Subsection 995-1(1) (definition of link note )
- Part 5 Application of amendments made by this Schedule
- 123 Application
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